2026 (5) TMI 1729

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..../KSGST Act, upon its implementation since 01.07.2017. 2. During the month of September, 2017 the petitioner stopped the business. According to the petitioner, even though the petitioner wanted to cancel the registration on such stoppage, he could not do so, in view of the fact that, as per the proviso to Rule 20 of the CGST Rules, as it then existed, there was a prohibition on cancelling the registration, for a period of one year from the date of obtaining the registration. 3. During the month of November, 2017 the petitioner leased out the said premises to another person as evidenced by Ext.P5. The said person have taken registration under the provisions of the CGST Act in the same premises and was being regularly furnishing the retu....

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....nded that the prohibition was only for a period of one year and, therefore, after the expiry of the said period, the petitioner ought to have taken steps either to cancel the registration or to file the returns. It was pointed out that, in this case, Ext.P2 series orders of assessments were passed pertaining to the months of February, 2018 to February 2019, which were after the expiry of the one year period from the date of registration. It is also pointed out that the petitioner's registration is already cancelled suo motu for non-filing of the return as well. 6. I have heard Sri. Hrithwik D. Namboothiri, the learned counsel appearing for the petitioner and Sri. Arun Ajay Shankar, the learned Government Pleader for the respondents. 7....